Last week, Jimmy Kimmel revealed he David Letterman's final show, to not distract from his idol's big farewell. Well, Conan O'Brien's -- who will be airing a new show that night, along with Jimmy Fallon and others -- has an answer to that move.

"That's just a lazy excuse," Conan joked (we think) to Charlie Rose. "That's just anything to get a night off." It's not an homage from Kimmel to Letterman? "Oh no no no no," Conan continued. "He's constantly looking for a way to not do a show. He just likes to sleep." (Kimmel did have a few days off this week...) Conan added, "In tribute to Dave on my last night I'm going to show an episode of Kimmel. I think that's perfect." Haha. What will he really do? "I will try and take some of the spotlight from Dave," Conan said. "I'll do what I can. This is what comics do. I'm going to come out, on the air. I'll do anything I can. I'll be naked that night."

In all seriousness, he said he hasn't given it a lot of thought. "My nature, that night, is to assume no one is going to be watching any of us anyway. What I'd like to do is say something nice about David Letterman, that I think comes from the heart and then -- we come on a little before he does -- and tell people to turn the channel. If there's nine people watching and I get eight of them [to change the channel] then I've been successful."

Meanwhile, CBS revealed that Letterman's final guest will be his very first: Bill Murray. If you can believe it, Bill Murray has been on Dave's show 43 times in the last 33 years, starting back in 1982. Check out a clip from that appearance below. Murray will be on Letterman's second-to-last show, since CBS said the May 20 show itself will be filled with surprises and memorable highlights.